PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD Kabupaten Kuantan Singingi)

Abstract

This research aims to examine the influence of human resource capacity, use of information technology, and the government's internal control system on the quality of regional government financial reports (empirical study on OPD Kuantan Singingi Regency). The data for this research were obtained from questionnaire data (primary). The population in this study was all employees of the finance/accounting department at the OPD of Kuantan Singingi district, totaling 78 people. The sampling method was using a saturated sampling technique where the entire population in this study was sampled, so the sample in this study was 78 people who were employees of the finance/accounting department at the OPD of Kuantan Singingi district. This study uses a quantitative approach. The analysis used is multiple linear regression analysis with t test and coefficient of determination. The test tool used is SPPS version 20.

The research results show that, firstly, Human Resource Capacity has a positive and significant effect on the Quality of Regional Government Financial Reports with an effect of 0.309. Second, the use of Information Technology has a positive and significant effect on the Quality of Regional Government Financial Reports with an effect of 0.254. Third, the Government Internal Control System has a positive and significant effect on the Quality of Regional Government Financial Reports with an effect of 0.161. The coefficient of determination obtained was 0.135 or equal to 13.5%, which means that the magnitude of the influence of Human Resource Capacity, Use of Information Technology, and the Government's Internal Control System on the Quality of Regional Government Financial Reports is 13.5% while the remaining 86.5% is explained by other causal factors originating from outside regression which was not examined in this study.